Section 9. Premium taxes and taxes on premiums paid for coverage of residents or risks located in the commonwealth by a purchasing group or any members of a purchasing group shall be:
(A) imposed at the same rate and subject to the same interest, fines and penalties as are applicable to premium taxes and taxes on premiums paid for similar coverage from a similar insurance source by other insureds; and
(B) paid first by such insurance source, and if not by such source by the agent or broker for the purchasing group, and if not by such agent or broker then by the purchasing group, and if not by such purchasing group then by each of its members.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 176l - Risk Retention and Risk Purchasing Groups
Section 2 - Charter and License; Application; Plan of Operation or Feasibility Study
Section 3 - Out of State Groups; Submission of Information to Commissioner; Notice
Section 4 - Insurance Insolvency Guaranty Fund
Section 6 - Purchasing Groups; Exemptions
Section 8 - Purchases of Insurance by Purchasing Groups; Agents or Brokers; Notice to Members
Section 10 - Motor Vehicle No-Fault and Financial Responsibility Laws
Section 11 - Enforcement by Commissioner
Section 12 - License Requirement